The City ofLoma LindaCalifornia

Use and Sales Tax Location Agreements

The Bradley-Burns Uniform Local Sales and Use Tax Law enables counties and cities to impose local sales and use taxes, establishing a framework for local taxation affecting retail sales. Under this law, all retail sales are considered consummated at the retailer's place of business unless specified otherwise.

As of January 1, 2016, local agencies cannot enter agreements that would reduce Bradley-Burns local tax revenues for another agency, ensuring fair distribution of tax revenues. This webpage also includes economic development subsidy reports per Government Code Sections 53083 and 53083.1. Furthermore, local agencies are required to post any agreements that reduce Bradley-Burns local tax revenues on their websites, enhancing transparency and accountability.

Transient Occupancy Tax Sharing Agreements

The Transient Occupancy Tax (TOT) within the City of Loma Linda is regulated by Loma Linda Municipal Code Section 3.12. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. The City and Hotel Operators may enter into TOT sharing agreements, those agreements are available for review at the link below.